Depreciation, amortisation and impairment
| in CHF 000 | 2020 | 2019 | ||
|---|---|---|---|---|
| Depreciation and amortisation | 47 298 | 41 545 | ||
| Amortisation resulting from business combinations | 69 181 | 60 061 | ||
| Impairment | 85 000 | 24 730 | ||
| Total | 201 479 | 126 335 | ||
| of which depreciation of property, plant and equipment | 24 284 | 22 393 | ||
| of which depreciation of right-of-use assets from leases | 14 877 | 12 061 | ||
| of which amortisation of intangible assets | 77 317 | 67 151 | ||
| of which impairment on goodwill | 85 000 | 24 730 |
Total depreciation and amortisation increased by CHF 14.9 million from the previous year to CHF 116.5 million, with no material effect to be recorded due to any change to the group of consolidated companies. CHF 9.1 million of the increase in depreciation and amortisation is attributable to increased depreciation and amortisation associated with business combinations. The increase is mainly due to depreciation and amortisation associated with Tamedia brands amounting to CHF 11.1 million in the reporting year. In regard to depreciation and amortisation on brands, it has already been pointed out in the 2019 financial statements that the useful life of Tamedia brands is no longer regarded as indefinite and these are being amortised with effect from 1 January 2020. The expected useful life was defined for each brand in the light of the expected decline in revenues. For the brands concerned, based on an amount of CHF 115.5 million (as of 31 December 2019), the useful life determined is between 8 and 20 years.
Based on a goodwill impairment test for the cash-generating unit Tamedia, an impairment on goodwill in the amount of CHF 85.0 million was recorded already for half year closure. The impairment is shown in the Tamedia segment. See Note 22 “Goodwill and intangible assets with an indefinite useful life”.